F.N INTERIOR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
F.N INTERIOR
Largest movements
- Receivables within one year -€17,635
down €17,635 (-14.4%), from €122,694 to €105,060
of which Trade receivables: -€19,979
- Financial fixed assets +€4,200
up €4,200 (+1003.1%), from €419 to €4,619
- Tangible fixed assets -€3,839
down €3,839 (-30.3%), from €12,671 to €8,832
- Cash -€1,699
no longer reported in 2025 (was €1,699)
mainly Trade debts (-€45,109) and Contributions, distributions and other (-€36,585)
- Trade debts -€45,109
down €45,109 (-62.8%), from €71,828 to €26,719
- Short-term financial debts +€29,554
new in 2025: €29,554
- Profit (loss) carried forward -€16,862
down €16,862 (-37.3%), from €45,241 to €28,379
- Tax, wage and social debts +€7,809
up €7,809 (+68.5%), from €11,404 to €19,213
- Other debts +€5,636
up €5,636 (+140.6%), from €4,010 to €9,646
- Gross operating margin +€9,182
up €9,182 (+18.0%), from €51,078 to €60,260
- Taxes +€6,029
up €6,029 (+89.8%), from €6,711 to €12,740
- Financial charges -€4,309
down €4,309 (-24.3%), from €17,705 to €13,395
- Other operating charges -€3,812
down €3,812 (-90.5%), from €4,212 to €400
- Staff costs +€1,045
up €1,045 (+11.2%), from €9,350 to €10,395
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,483 | €118,510 | -€18,973 | -13.8% |
| Fixed assets | 21/28 | €13,090 | €13,451 | +€361 | +2.8% |
| Tangible fixed assets | 22/27 | €12,671 | €8,832 | -€3,839 | -30.3% |
| Furniture and vehicles | 24 | €12,671 | €8,832 | -€3,839 | -30.3% |
| Financial fixed assets | 28 | €419 | €4,619 | +€4,200 | +1003.1% |
| Current assets | 29/58 | €124,393 | €105,060 | -€19,334 | -15.5% |
| Amounts receivable within one year | 40/41 | €122,694 | €105,060 | -€17,635 | -14.4% |
| Trade receivables | 40 | €121,322 | €101,344 | -€19,979 | -16.5% |
| Other amounts receivable | 41 | €1,372 | €3,716 | +€2,344 | +170.8% |
| Cash at bank and in hand | 54/58 | €1,699 | - | -€1,699 | |
| Total equity and liabilities | 10/49 | €137,483 | €118,510 | -€18,973 | -13.8% |
| Equity | 10/15 | €50,241 | €33,379 | -€16,862 | -33.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,241 | €28,379 | -€16,862 | -37.3% |
| Amounts payable | 17/49 | €87,242 | €85,132 | -€2,110 | -2.4% |
| Amounts payable within one year | 42/48 | €87,242 | €85,132 | -€2,110 | -2.4% |
| Financial debts | 43 | - | €29,554 | +€29,554 | |
| Credit institutions | 430/8 | - | €29,554 | +€29,554 | |
| Trade debts | 44 | €71,828 | €26,719 | -€45,109 | -62.8% |
| Suppliers | 440/4 | €71,828 | €26,719 | -€45,109 | -62.8% |
| Taxes, remuneration and social security | 45 | €11,404 | €19,213 | +€7,809 | +68.5% |
| Taxes | 450/3 | €11,404 | €19,213 | +€7,809 | +68.5% |
| Other amounts payable | 47/48 | €4,010 | €9,646 | +€5,636 | +140.6% |
| Remuneration, social security and pensions | 62 | €9,350 | €10,395 | +€1,045 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,191 | €3,839 | +€648 | +20.3% |
| Other operating charges | 640/8 | €4,212 | €400 | -€3,812 | -90.5% |
| Gross operating margin | 9900 | €51,078 | €60,260 | +€9,182 | +18.0% |
| Operating profit (loss) | 9901 | €34,325 | €45,627 | +€11,302 | +32.9% |
| Financial income | 75/76B | €9 | €231 | +€222 | +2375.5% |
| Recurring financial income | 75 | €9 | €231 | +€222 | +2375.5% |
| Financial charges | 65/66B | €17,705 | €13,395 | -€4,309 | -24.3% |
| Recurring financial charges | 65 | €17,705 | €13,395 | -€4,309 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €16,629 | €32,462 | +€15,833 | +95.2% |
| Income taxes | 67/77 | €6,711 | €12,740 | +€6,029 | +89.8% |
| Profit (loss) for the period | 9904 | €9,919 | €19,723 | +€9,804 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,919 | €19,723 | +€9,804 | +98.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.